In the matter of Bharat Acid & Chemicals, where officials of DGGI, Surat conducted search on proprietor’s premises and imposed unreasonable penalty of tax of Rs. 9 cr. The Gujarat high court pulled up the GST officials for their alleged pressure tactics to achieve tax collection targets.The Additional Director General assured Gujarat HC about no further complaint against the officers of undue harassment, threat, pressure, etc. Dr. Satish Dhavale, the Additional Director General, Surat, took the lead when the officers were called upon to respond to the writ¬ applications which have been filed complaining of the undue harassment etc. It was enquired from Dr. Satish Dhavale as to whether he is aware of the developments that have taken place over a period of time. According to Dr. Satish Dhavale, an appropriate inquiry has been initiated and the allegations which have been levelled in all the writ applications shall be looked into by an appropriate authority. Mr. Devang Vyas, the learned Additional Solicitor General of India, submitted that as this court is inclined to issue few directions as noted in the order dated 16th February 2021, such directions will have to be issued to the Central Board of Indirect Taxes and Customs (CBIC). It is pointed out by Mr. Vyas that the CBIC is not a respondent party in any of the writ applications and he will have to discuss the issue with the CBIC. All the learned counsels appearing in respective writ applications shall insert CBIC as the respondent party in their respective writ¬ applications. The cause¬ title is amended accordingly.“Mr. Devang Vyas, the learned Additional Solicitor General of India, receives service of notice for and on behalf of the CBIC. Mr. Vyas shall discuss the matter seriously with the highest authority of the CBIC. We put the CBIC to notice as to why the guidelines as stated in the order dated 16th  February 2021 should not be issued by way of Circular/ Instructions,” the court said. The court said, “We do not intend to discourage or lower down the morale of all the officers before us. Our endeavor is only to bring it to their notice that they should act and perform their duties within the four corners of the law. They should not take the law into their hands. On the contrary, this Court has always appreciated the efforts put in by the officers in catching hold of fraudsters and all those persons involved in the huge scam of tax evasion, etc. It shall be open for the officers to conduct the search proceedings under Section¬ 67, but, strictly in accordance with the law.”